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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: self assessment and appeals: no return made

If a company fails to deliver a company tax return in response to a notice to file, HMRC may determine the amount of tax payable by the company to the best of their information and belief.

Once the determination is made it creates a legal charge in the same way as a company’s self- assessment. The company has no right of appeal against a determination, but the determination may be superseded if the company makes a company tax return, provided the return is delivered to HMRC not later than the time limit for making a determination. The time limit is 5 years after the earliest date on which the determination can be made, or 12 months from the date of determination, if later. This ensures that companies will always have at least 12 months to displace a determination.

Before making and issuing a determination, HMRC will consider all the known facts regarding the contractor. Where possible, HMRC will seek to ensure that the Contractor is fully aware of his obligations to comply with UK tax requirements, including the possible consequences of failure to reply to enquiries.

If tax charged on a determination is not paid when due it may be necessary for the HMRC to resort to collection from a licence holder (see OT45000+). As far as possible therefore determinations are based on information provided in response to data-holder notices issued in accordance with FA2011\Sch23 so that they are reasonable in amount and capable of justification.

The absence of a UK address is no bar to the issue of a notice of determination since a notice may be validly served by post at a foreign address - see FA1998\Sch18\para 36(4) and TMA70\S115.